The Sale of Charitable Assets to a For-Profit

We have recently seen an increasing number of transactions involving the sale of charitable assets to for-profit entities.  While generally permissible if conducted properly, these sales raise a number of legal issues at both the federal and state levels that must be considered.  Where the transaction is motivated in part by the desire to further […]

Advocacy Workshop for CA Central Valley Nonprofits – July 26, 2017

Bolder Advocacy, an Initiative of Alliance for Justice, is hosting a workshop on Wednesday, July 26th for nonprofits in California’s Central Valley.  The interactive workshop is intended for staff and board members of 501(c)(3) public charities and cover the applicable legal rules on such organizations engaging in advocacy.  The workshop will specifically cover the following […]

SF Mayor’s Office and NCCLF Announce Nonprofit Sustainability Initiative

Stabilizing nonprofits in a changing real estate market The Nonprofit Sustainability Initiative helps San Francisco’s nonprofits secure new, nonprofit-owned space and creates solutions for organizations seeking long-term leases. The initiative includes two new programs — the Nonprofit Space Investment Fund and the Nonprofit Space Stabilization Program. The programs provide technical and financial assistance to support nonprofit sustainability amidst a […]

When Should a 501(c)(3) Consider Creating an Affiliated 501(c)(4)?

501(c)(3) organizations have numerous tools at their disposal for achieving their charitable purposes, and also have the distinct advantage of being able to receive contributions that are generally tax-deductible for donors.  However, in exchange for tax-exemption and the ability to receive deductible charitable contributions, the law places some limitations on the permissible advocacy-related activities of […]

Gene Takagi Awarded 2016 Outstanding Nonprofit Lawyer Award from ABA

The American Bar Association Nonprofit Organizations Committee of the Business Law Section has announced the 2016 Outstanding Nonprofit Lawyer Award recipients.  NEO Law Group is very proud to share that Gene was awarded the Outstanding Lawyer Award for distinguished service as outside counsel to nonprofit organizations.  In announcing the award, the ABA stated: After several decades […]

501(c)(3) Electioneering Rules: Voter Guides & Candidate Questionnaires

In this next post in our series on election-related activities and 501(c)(3) organizations, we are taking a closer look at nonpartisan voter guides and candidate questionnaires.  Despite the fact that such guides and questionnaires are election-related, 501(c)(3) organizations can prepare and distribute them without fear of jeopardizing their exempt status (if done properly!). A voter guide […]

501(c)(3) Electioneering Rules: Candidate Appearances & Debates

  While 501(c)(3) organizations are prohibited from intervening in elections, they are permitted to engage in certain nonpartisan election-related activities if they structure such activities appropriately, which we’ll address in this next post in the series.  This includes sponsoring candidate debates and forums and inviting candidates to speak at organizational events.  However, 501(c)(3) organizations must […]

501(c)(3) Electioneering Rules: Employee Endorsements & Election Activities

  As we’ve previously written in the first post of this series, 501(c)(3) organizations are prohibited from engaging in or sponsoring activities that intervene in a political campaign for public office.  However, this does not mean that all individuals associated with such organizations, including employees, volunteers, officers, and directors, are similarly prohibited from engaging in […]